A letter report issued by the Government Accountability Office with an abstract that begins "Abusive tax avoidance transactions (ATAT) range from frivolous tax schemes to highly technical and abusive tax shelters marketed to taxpayers by promoters selling tax advice. ATATs threaten the U.S. tax system's integrity if honest taxpayers believe that others do not pay their fair share of taxes. GAO was asked to (1) describe what is known about trends in ATAT usage; (2) describe results of IRS's ATAT enforcement efforts; and (3) evaluate IRS's implementation of the ATAT provisions in the American Jobs Creation Act of 2004. Using criteria from the act, GAO analyzed statistics and other documents on trends and results and interviewed IRS and other ...
This article explores the actions taken by tax protesters and aggressive tax planners, and the respo...
Congress reacted quickly to the accounting profession’s involvement in the Enron/Tyco International ...
Testimony issued by the Government Accountability Office with an abstract that begins "Tax abuses by...
A letter report issued by the General Accounting Office with an abstract that begins "The Internal R...
A letter report issued by the General Accounting Office with an abstract that begins "Abusive tax av...
Testimony issued by the General Accounting Office with an abstract that begins "Estimating the exten...
Testimony issued by the General Accounting Office with an abstract that begins "Recent scandals invo...
This article examines statutory and regulatory developments in American anti-avoidance law. After a ...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
A letter report issued by the Government Accountability Office with an abstract that begins "GAO pre...
A letter report issued by the Government Accountability Office with an abstract that begins "Since F...
A letter report issued by the Government Accountability Office with an abstract that begins "A taxpa...
Testimony issued by the Government Accountability Office with an abstract that begins "Since 1990, G...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
A letter report issued by the Government Accountability Office with an abstract that begins "The Tax...
This article explores the actions taken by tax protesters and aggressive tax planners, and the respo...
Congress reacted quickly to the accounting profession’s involvement in the Enron/Tyco International ...
Testimony issued by the Government Accountability Office with an abstract that begins "Tax abuses by...
A letter report issued by the General Accounting Office with an abstract that begins "The Internal R...
A letter report issued by the General Accounting Office with an abstract that begins "Abusive tax av...
Testimony issued by the General Accounting Office with an abstract that begins "Estimating the exten...
Testimony issued by the General Accounting Office with an abstract that begins "Recent scandals invo...
This article examines statutory and regulatory developments in American anti-avoidance law. After a ...
How does a government distinguish between tax planning and tax abuse? Most democratic societies agre...
A letter report issued by the Government Accountability Office with an abstract that begins "GAO pre...
A letter report issued by the Government Accountability Office with an abstract that begins "Since F...
A letter report issued by the Government Accountability Office with an abstract that begins "A taxpa...
Testimony issued by the Government Accountability Office with an abstract that begins "Since 1990, G...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
A letter report issued by the Government Accountability Office with an abstract that begins "The Tax...
This article explores the actions taken by tax protesters and aggressive tax planners, and the respo...
Congress reacted quickly to the accounting profession’s involvement in the Enron/Tyco International ...
Testimony issued by the Government Accountability Office with an abstract that begins "Tax abuses by...